Lode Vandereycken BV: what changed
What changed
Lode Vandereycken BV
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
-€240,632
2024 · €4,835-€245,467
Equity
€226,046
2024 · €466,678-€240,632
Cash
€190,597
2024 · €353,984-€163,387
Balance sheet total
€3.3m
2024 · €3.7m-€371,044
Largest movements
Assets
- Financial fixed assets -€300,000
down €300,000 (-94.5%), from €317,357 to €17,357
- Cash -€163,387
down €163,387 (-46.2%), from €353,984 to €190,597
mainly Net result for the year (-€240,632) and Receivables within one year (-€129,841)
- Receivables within one year +€129,841
up €129,841 (+13.5%), from €962,411 to €1.1m
- Tangible fixed assets -€39,375
down €39,375 (-2.4%), from €1.6m to €1.6m
of which Land and buildings: -€60,359
Equity and liabilities
- Profit (loss) carried forward -€232,664
down €232,664, from €10,313 to -€222,351
- Other debts -€92,085
down €92,085 (-4.1%), from €2.3m to €2.2m
Income statement
- Gross operating margin +€47,169
up €47,169 (+17.1%), from €276,290 to €323,459
- Financial charges -€43,158
down €43,158 (-38.0%), from €113,426 to €70,267
- Staff costs +€30,802
up €30,802 (+48.0%), from €64,143 to €94,945
- Financial income -€6,897
down €6,897 (-68.8%), from €10,032 to €3,134
- Taxes -€6,436
down €6,436 (-97.5%), from €6,601 to €165
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,835
Gross operating margin
+€47,169
Staff costs
-€30,802
Depreciation
-€4,480
Other operating charges
-€51
Other operating items
-€300,000
Financial income
-€6,897
Financial charges
+€43,158
Taxes
+€6,436
Result 2025
-€240,632
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€387,448
Investment
+€242,391
Financing
-€18,330
Cash 2024
€353,984
From operations (derived)
-€387,448
Net result for the year
-€240,632
Depreciation
+€96,983
Stocks and contracts
-€1,785
Receivables within one year
-€129,841
Deferred charges and accrued income
-€93
Provisions
-€2,656
Trade debts
-€3,173
Tax, wage and social debts
-€12,216
Other debts
-€92,085
Accrued charges and deferred income
-€1,951
Investment (derived)
+€242,391
Investment in fixed assets (net)
+€242,391
Financing
-€18,330
Debts after one year
-€25,634
Current portion of long-term debt
+€7,303
Cash 2025
€190,597
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,694,934 | €3,323,890 | -€371,044 | -10.0% |
| Fixed assets | 21/28 | €1,938,996 | €1,599,621 | -€339,375 | -17.5% |
| Tangible fixed assets | 22/27 | €1,621,639 | €1,582,264 | -€39,375 | -2.4% |
| Land and buildings | 22 | €1,109,420 | €1,049,062 | -€60,359 | -5.4% |
| Plant, machinery and equipment | 23 | €5,772 | €3,037 | -€2,735 | -47.4% |
| Furniture and vehicles | 24 | €27,675 | €64,484 | +€36,809 | +133% |
| Other tangible fixed assets | 26 | €1,482 | €933 | -€549 | -37.1% |
| Assets under construction and advance payments | 27 | €477,289 | €464,748 | -€12,541 | -2.6% |
| Financial fixed assets | 28 | €317,357 | €17,357 | -€300,000 | -94.5% |
| Current assets | 29/58 | €1,755,938 | €1,724,269 | -€31,669 | -1.8% |
| Stocks and contracts in progress | 3 | €437,492 | €439,277 | +€1,785 | +0.4% |
| Stocks | 30/36 | €437,492 | €439,277 | +€1,785 | +0.4% |
| Amounts receivable within one year | 40/41 | €962,411 | €1,092,252 | +€129,841 | +13.5% |
| Other amounts receivable | 41 | €962,411 | €1,092,252 | +€129,841 | +13.5% |
| Cash at bank and in hand | 54/58 | €353,984 | €190,597 | -€163,387 | -46.2% |
| Deferred charges and accrued income | 490/1 | €2,051 | €2,144 | +€93 | +4.5% |
| Total equity and liabilities | 10/49 | €3,694,934 | €3,323,890 | -€371,044 | -10.0% |
| Equity | 10/15 | €466,678 | €226,046 | -€240,632 | -51.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €436,365 | €428,396 | -€7,968 | -1.8% |
| Tax-exempt reserves | 132 | €210,565 | €202,596 | -€7,968 | -3.8% |
| Distributable reserves | 133 | €225,800 | €225,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,313 | -€222,351 | -€232,664 | |
| Provisions and deferred taxes | 16 | €70,188 | €67,532 | -€2,656 | -3.8% |
| Deferred taxes | 168 | €70,188 | €67,532 | -€2,656 | -3.8% |
| Amounts payable | 17/49 | €3,158,068 | €3,030,312 | -€127,756 | -4.0% |
| Amounts payable after more than one year | 17 | €553,085 | €527,451 | -€25,634 | -4.6% |
| Financial debts | 170/4 | €553,085 | €527,451 | -€25,634 | -4.6% |
| Amounts payable within one year | 42/48 | €2,591,347 | €2,491,176 | -€100,171 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €55,482 | €62,786 | +€7,303 | +13.2% |
| Financial debts | 43 | €240,000 | €240,000 | = | 0.0% |
| Credit institutions | 430/8 | €240,000 | €240,000 | = | 0.0% |
| Trade debts | 44 | €6,208 | €3,035 | -€3,173 | -51.1% |
| Suppliers | 440/4 | €6,208 | €3,035 | -€3,173 | -51.1% |
| Taxes, remuneration and social security | 45 | €35,348 | €23,132 | -€12,216 | -34.6% |
| Taxes | 450/3 | €25,796 | €5,231 | -€20,565 | -79.7% |
| Remuneration and social security | 454/9 | €9,552 | €17,901 | +€8,349 | +87.4% |
| Other amounts payable | 47/48 | €2,254,309 | €2,162,224 | -€92,085 | -4.1% |
| Accrued charges and deferred income | 492/3 | €13,636 | €11,685 | -€1,951 | -14.3% |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Remuneration, social security and pensions | 62 | €64,143 | €94,945 | +€30,802 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,503 | €96,983 | +€4,480 | +4.8% |
| Other operating charges | 640/8 | €7,469 | €7,520 | +€51 | +0.7% |
| Non-recurring operating charges | 66A | - | €300,000 | +€300,000 | |
| Gross operating margin | 9900 | €276,290 | €323,459 | +€47,169 | +17.1% |
| Operating profit (loss) | 9901 | €112,174 | -€175,990 | -€288,164 | |
| Financial income | 75/76B | €10,032 | €3,134 | -€6,897 | -68.8% |
| Recurring financial income | 75 | €10,032 | €3,134 | -€6,897 | -68.8% |
| Financial charges | 65/66B | €113,426 | €70,267 | -€43,158 | -38.0% |
| Recurring financial charges | 65 | €113,426 | €70,267 | -€43,158 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €8,780 | -€243,123 | -€251,903 | |
| Transfer from deferred taxes | 780 | €2,656 | €2,656 | -€0 | 0.0% |
| Income taxes | 67/77 | €6,601 | €165 | -€6,436 | -97.5% |
| Profit (loss) for the period | 9904 | €4,835 | -€240,632 | -€245,467 | |
| Transfer from tax-exempt reserves | 789 | €7,968 | €7,968 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,803 | -€232,664 | -€245,467 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.